The Indirect Method is the much more common method, which starts with Net Profit (or another profit line item) and then adjusts the balance for non-cash items (e.g. depreciation), changes in balance sheet items (e.g. accounts receivables, accounts payable, inventory).
Positive variance occurs when the level of the ulna is >2.5 mm beyond the radius margin at the distal radio-ulnar joint. Negative variance is when the ulna is â¤2.5 mm than the radius at the DRUJ 1.
The ulnar nerve is the terminal branch of the medial cord, from the nerve roots of C8-T1 and sometimes C7. It descends down the medial aspect of the arm, medial to biceps brachii and anterior to brachialis. It pierces the medial intermuscular septum and passes anterior to the medial head of triceps.